The Bar Council feels that uniformity of tax in all the States is not a practicable proposition. What are necessities in one State, ... If the suggestion of the Bar Council for composition once in a period of three years is adopted ... The addition may, however, be made in respect of goods made under the village industries scheme. Qn. 14. ... A fiat-rate is preferable. Qn. 15. ... Qn. 19. There is a wide difference of opinion on the question whether works contracts can be said to be sale of goods.